Section 8
Payment of contributions
of Employee Trust Act ( Formerly Known as Tabung Amanah Pekerja Act )
(1)
Except where otherwise provided in this Act, the employer shall, in the first instance, be liable to pay both the contributions payable by himself and also, on behalf of and to the exclusion of the employee, the contributions payable by that employee; and for the purposes of this Act
Employee Trust
B.L.R.O. 1/2026 17
contributions paid by an employer on behalf of an employee is deemed to be contributions by the employee.
(2)
Contributions payable by the employer for himself and on behalf of the employee under subsection (1) shall be paid in respect of the first and subsequent month’s wages.
(3)
Notwithstanding section 10, where an employer fails to pay any contributions due within such period as may be prescribed, the employer shall in addition to such contributions be liable to pay the rate of dividend which would have accrued on such contributions if such contributions had been paid at the rate and in accordance with any manner and calculations determined by the Board.